{"id":46119,"date":"2026-01-19T15:45:02","date_gmt":"2026-01-19T08:45:02","guid":{"rendered":"\/vi\/?post_type=ht_kb&#038;p=46119"},"modified":"2026-05-13T10:23:38","modified_gmt":"2026-05-13T03:23:38","slug":"xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc","status":"publish","type":"ht_kb","link":"\/vi\/kb\/xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc","title":{"rendered":"Xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 152\/2025\/ TT-BTC ph\u1ea7n m\u1ec1m MISA CukCuk Web Desktop"},"content":{"rendered":"<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n d\u00e0nh cho h\u1ed9 kinh doanh theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m MISA CukCuk Web. N\u1ed9i dung bao g\u1ed3m: c\u00e1ch truy c\u1eadp danh s\u00e1ch m\u1eabu s\u1ed5, xem chi ti\u1ebft t\u1eebng m\u1eabu d\u01b0\u1edbi d\u1ea1ng PDF, v\u00e0 ph\u00e2n bi\u1ec7t gi\u1eefa c\u00e1c m\u1eabu s\u1ed5 theo Th\u00f4ng t\u01b0 m\u1edbi v\u00e0 c\u0169. H\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng cho c\u00e1c h\u1ed9 kinh doanh s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><b>B\u01b0\u1edbc 1: <\/b>Tr\u00ean trang qu\u1ea3n l\u00fd, ch\u1ecdn <strong>K\u00ea khai thu\u1ebf HKD<\/strong> v\u00e0 ch\u1ecdn tab <strong>S\u1ed5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh.<\/strong><\/p>\n<p>T\u1ea1i \u0111\u00e2y, h\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb danh s\u00e1ch c\u00e1c lo\u1ea1i s\u1ed5 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i theo t\u1eebng th\u00f4ng t\u01b0 (<strong>152\/2025\/TT-BTC (m\u1edbi)<\/strong> v\u00e0 <strong>88\/2021\/TT-BTC<\/strong>).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"\/vi\/wp-content\/uploads\/2026\/01\/1-chon-tab-ke-khai-thue-1-1600x763.png\" alt=\"\" width=\"1600\" height=\"763\" \/><\/p>\n<p><b>B\u01b0\u1edbc 2: <\/b>T\u1ea1i ph\u1ea7n <strong>S\u1ed5 k\u1ebf to\u00e1n h\u1ed9 kinh doanh (Theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC)<\/strong>, h\u1ec7 th\u1ed1ng hi\u1ec3n th\u1ecb \u0111\u1ea7y \u0111\u1ee7 danh s\u00e1ch c\u00e1c m\u1eabu s\u1ed5 m\u1edbi t\u1eeb S1a-HKD t\u1edbi S3a-HKD.<\/p>\n<ul>\n<li><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/s1a-hkd\"><strong>S1a-HKD:<\/strong> S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/li>\n<li><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/s2a-hkd-so-doanh-thu-ban-hang-hoa-dich-vu\"><strong>S2a-HKD:<\/strong> S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/li>\n<li><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/s2b-hkd-so-doanh-thu-ban-hang-hoa-dich-vu\"><strong>S2b-HKD:<\/strong> S\u1ed5 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/a><\/li>\n<li><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/s2c-hkd-so-chi-tiet-doanh-thu-chi-phi-tren-misa-cukcuk-web-desktop\"><strong>S2c-HKD:<\/strong> S\u1ed5 chi ti\u1ebft doanh thu, chi ph\u00ed<\/a><\/li>\n<li><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/s2d-hkd-so-chi-tiet-vat-lieu-dung-cu-san-pham-hang-hoa-tren-misa-cukcuk-web-desktop\"><strong>S2d-HKD:<\/strong> S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/a><\/li>\n<li><a href=\"\/vi\/kb\/s2e-hkd-so-chi-tiet-tien-tren-misa-cukcuk-web-desktop\"><strong>S2e-HKD:<\/strong> S\u1ed5 chi ti\u1ebft ti\u1ec1n<\/a><\/li>\n<li><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/s3a-hkd-so-theo-doi-nghia-vu-thue-khac-tren-misa-cukcuk-web-desktop\"><strong>S3a-HKD:<\/strong> S\u1ed5 theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf kh\u00e1c<\/a><\/li>\n<\/ul>\n<p>\u0110\u1ec3 xem chi ti\u1ebft \u0111\u1ecbnh d\u1ea1ng c\u1ee7a m\u1ed9t m\u1eabu s\u1ed5, nh\u1ea5n v\u00e0o d\u00f2ng c\u1ee7a m\u1eabu s\u1ed5 \u0111\u00f3.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/vi\/wp-content\/uploads\/2026\/01\/2-chon-giay-to-muon-xem.png\" alt=\"\" width=\"825\" height=\"542\" \/><\/p>\n<p>H\u1ec7 th\u1ed1ng s\u1ebd hi\u1ec3n th\u1ecb b\u1ea3n xem tr\u01b0\u1edbc c\u1ee7a m\u1eabu s\u1ed5 d\u01b0\u1edbi d\u1ea1ng <strong>PDF<\/strong>, gi\u00fap h\u00ecnh dung r\u00f5 r\u00e0ng v\u1ec1 b\u1ed1 c\u1ee5c, c\u00e1c c\u1ed9t v\u00e0 n\u1ed9i dung theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 152\/2025\/TT-BTC.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/vi\/wp-content\/uploads\/2026\/01\/3-show-pdf-2.png\" alt=\"\" width=\"1217\" height=\"834\" \/><\/p>\n<h3><b>3. L\u01b0u \u00fd<\/b><\/h3>\n<ul>\n<li>Khi ch\u1ecdn K\u00ea khai thu\u1ebf HKD, ph\u1ea7n m\u1ec1m s\u1ebd c\u1ea3nh b\u00e1o Thay \u0111\u1ed5i thi\u1ebft l\u1eadp t\u00ednh thu\u1ebf. Nh\u1ea5n v\u00e0o <strong>Thay \u0111\u1ed5i thi\u1ebft l\u1eadp t\u00ednh thu\u1ebf<\/strong> \u2192 <strong>Ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT Tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong> \u0111\u1ec3 ti\u1ebfp t\u1ee5c.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"\/vi\/wp-content\/uploads\/2026\/01\/screenshot_1773125393.png\" alt=\"\" width=\"700\" height=\"296\" \/><\/p>\n<p><em><strong>Ch\u00fac anh\/ch\u1ecb thao t\u00e1c th\u00e0nh c\u00f4ng!<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n d\u00e0nh cho h\u1ed9 kinh doanh theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m MISA CukCuk Web. N\u1ed9i dung bao g\u1ed3m: c\u00e1ch truy c\u1eadp danh s\u00e1ch m\u1eabu s\u1ed5, xem chi ti\u1ebft t\u1eebng m\u1eabu d\u01b0\u1edbi d\u1ea1ng PDF, v\u00e0 ph\u00e2n bi\u1ec7t&#8230;<\/p>\n","protected":false},"author":141,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-46119","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 152\/2025\/ TT-BTC ph\u1ea7n m\u1ec1m MISA CukCuk Web Desktop - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/vi\/kb\/xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 152\/2025\/ TT-BTC ph\u1ea7n m\u1ec1m MISA CukCuk Web Desktop - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"og:description\" content=\"1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n d\u00e0nh cho h\u1ed9 kinh doanh theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m MISA CukCuk Web. N\u1ed9i dung bao g\u1ed3m: c\u00e1ch truy c\u1eadp danh s\u00e1ch m\u1eabu s\u1ed5, xem chi ti\u1ebft t\u1eebng m\u1eabu d\u01b0\u1edbi d\u1ea1ng PDF, v\u00e0 ph\u00e2n bi\u1ec7t...\" \/>\n<meta property=\"og:url\" content=\"\/vi\/kb\/xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc\" \/>\n<meta property=\"og:site_name\" content=\"T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-13T03:23:38+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 ph\u00fat\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 152\/2025\/ TT-BTC ph\u1ea7n m\u1ec1m MISA CukCuk Web Desktop - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"\/vi\/kb\/xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc","og_locale":"vi_VN","og_type":"article","og_title":"Xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 152\/2025\/ TT-BTC ph\u1ea7n m\u1ec1m MISA CukCuk Web Desktop - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","og_description":"1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n d\u00e0nh cho h\u1ed9 kinh doanh theo Th\u00f4ng t\u01b0 152\/2025\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m MISA CukCuk Web. N\u1ed9i dung bao g\u1ed3m: c\u00e1ch truy c\u1eadp danh s\u00e1ch m\u1eabu s\u1ed5, xem chi ti\u1ebft t\u1eebng m\u1eabu d\u01b0\u1edbi d\u1ea1ng PDF, v\u00e0 ph\u00e2n bi\u1ec7t...","og_url":"\/vi\/kb\/xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc","og_site_name":"T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","article_modified_time":"2026-05-13T03:23:38+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"\/vi\/kb\/xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc","url":"\/vi\/kb\/xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc","name":"Xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 152\/2025\/ TT-BTC ph\u1ea7n m\u1ec1m MISA CukCuk Web Desktop - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","isPartOf":{"@id":"\/vi\/#website"},"datePublished":"2026-01-19T08:45:02+00:00","dateModified":"2026-05-13T03:23:38+00:00","breadcrumb":{"@id":"\/vi\/kb\/xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["\/vi\/kb\/xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc"]}]},{"@type":"BreadcrumbList","@id":"\/vi\/kb\/xem-mau-so-ke-toan-theo-thong-tu-152-2025-tt-btc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"http:\/\/helpv2.cukcuk.vn\/vi"},{"@type":"ListItem","position":2,"name":"Xem m\u1eabu s\u1ed5 k\u1ebf to\u00e1n theo th\u00f4ng t\u01b0 152\/2025\/ TT-BTC ph\u1ea7n m\u1ec1m MISA CukCuk Web Desktop"}]}]}},"_links":{"self":[{"href":"\/vi\/wp-json\/wp\/v2\/ht-kb\/46119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/vi\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/vi\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/vi\/wp-json\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"\/vi\/wp-json\/wp\/v2\/comments?post=46119"}],"version-history":[{"count":4,"href":"\/vi\/wp-json\/wp\/v2\/ht-kb\/46119\/revisions"}],"predecessor-version":[{"id":50751,"href":"\/vi\/wp-json\/wp\/v2\/ht-kb\/46119\/revisions\/50751"}],"wp:attachment":[{"href":"\/vi\/wp-json\/wp\/v2\/media?parent=46119"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/vi\/wp-json\/wp\/v2\/ht-kb-category?post=46119"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/vi\/wp-json\/wp\/v2\/ht-kb-tag?post=46119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}